On 31st December, 2016, pass book shows a debit balance (overdraft) of ₹10,000. from the following particulars, prepare a Bank Reconciliation Statement :-
1. Cheques amounting to ₹8,000 drawn on on 25th December, of which cheques of ₹3,000 were cashed within 31st December.
2. Cheques paid in for collection amounted to ₹50,000 but cheques of ₹22,800 were credited on 2nd January, 2017.
3. Items unticked in the pass book are :-
(i) Incidental charges ₹25.
(ii) Dividend collected by bank on our behalf ₹350.
4. A cheque for ₹600 debited in the cash book omitted to be banked.
5. A cheque of ₹750 banked and credited, but omitted to be recorded in the Cash Book.

Explanation

Since the total of Plus items exceeds the total of Minus items the answer will be Dr.(favourable) balance as per Cash Book.